The nidopallium caudolaterale (NCL), an integration centre in the telencephalon of birds, plays a crucial role in representing and maintaining abstract categories and concepts. However, the computational principles allowing pallial microcircuits consisting of excitatory and inhibitory neurons to shape the tuning to abstract categories remain elusive. Here we identified the major pallial cell types, putative excitatory projection cells and inhibitory interneurons, by characterizing the waveforms of action potentials recorded in crows performing a cognitively demanding numerical categorization task. Both cell types showed clear differences in their capacity to encode categorical information. Nearby and functionally coupled putative projection neurons generally exhibited similar tuning, whereas putative interneurons showed mainly opposite tuning. The results favour feedforward mechanisms for the shaping of categorical tuning in microcircuits of the NCL. Our findings help to decipher the workings of pallial microcircuits in birds during complex cognition and to compare them vis-a-vis neocortical processes in mammals.